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外资企业法实施细则(26)

2014-06-13    来源:网络    【      美国外教 在线口语培训

第五十二条 外资企业进口下列物资,依照中国税法的有关规定减税、免税:
Article 52 The following goods and materials imported by a foreign-capital enterprise shall be exempted from Customs duties and consolidated industrial and commercial tax;

(一)外国投资者作为出资的机器设备、零部件、建设用建筑材料以及安装、加固机器所需材料;
(1) The machinery and equipment, parts and components, building materials as well as other materials used as investment by the foreign investor and needed for construction, as well as the installation and reinforcement of machinery;

(二)外资企业以投资总额内的资金进口本企业生产所需的自用机器设备、零部件、生产用交通运输工具以及生产管理设备;
(2) The machinery and equipment, parts and components, means of communications and transportation for use in production, and equipment for use in production and management, imported, for their own use, by a foreign-capital enterprise with the funds included in the total amount of investment;

(三)外资企业为生产出口产品而进口的原材料、辅料、元器件、零部件和包装物料。
(3) The raw materials and processed materials, auxiliary materials, primary parts, parts and components, and articles and materials for packaging imported by a foreign-capital enterprise for the production of export products.

前款所述的进口物资,经批准在中国境内转卖或者转用于生产在中国境内销售的产品,应当依照中国税法纳税或者补税。
In the event that the imported goods and materials, as mentioned in the preceding paragraph, are resold within the territory of China , or are used in the production of products to be sold within the territory of China, the foreign-capital enterprise concerned shall pay the taxes or make up the taxes in accordance with the provisions of the tax law of China.

第五十三条外资企业生产的出口产品,除中国限制出口的以外,依照中国税法免征关税和工商统一税。
Article 53 The export commodities produced by a foreign-capital enterprise, except those whose exportation is restricted by China, shall be exempted form Customs duties and consolidated industrial and commercial tax in accordance with the tax law of China.



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